Intellectual Capital Disclosure

Muhammad Aldi Alviansyah, Muhammad Ilham Zarkasyi, Muhammad Irsyadul Abid Aminy, Satia Nur Maharani

Abstract


Laporan perusahaan yang tidak menyajikan intellectual capital (IC) dapat membuat para pengguna laporan memilih keputusan yang kurang tepat akibat dari informasi yang menyesatkan. Maka dari itu, peneliti melakukan penelitian tentang pengungkapan IC. Metode yang digunakan adalah literature review, dengan data hasil penelitian-penelitian sebelumnya tentang pengungkapan IC. Hasilnya, pengungkapan IC masih belum optimal; web 2.0 membawa peluang baru untuk mengungkap IC; pengungkapan sukarela IC dalam laporan perusahaan secara kualitatif tinggi, tetapi tidak secara kuantitatif; kepemilikan manajerial berpengaruh positif terhadap ICD; dan kinerja tidak berpengaruh terhadap ICD.


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References


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